FORM GST RET-1A
Filing process of amendment return will be similar to the filing process of original return (FORM GST RET-1).
Entries made by the taxpayer in the main return (FORM GST RET-1) which were not auto-populated shall be editable in this return.
Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as the case may be.
Frequency of filing and period within which it is to be filed will be as per provisions of the Act read with the rules made thereunder.
Payment can be made if liability arises due to filing of amendment return. If liability becomes negative then no refund shall be paid. However, the negative liability will be carried forward to the main return (FORM GST RET – 1) of next tax period where adjustment can be made.
Payment process will be similar to that of the main return (FORM GST RET-1). ITC available in the electronic credit ledger can be utilized for payment of liability as per the provisions of law read with rules made thereunder.
Revised values shall be reported wherever amendment is required in the returns already filed. For example, if the original value reported was Rs. 100/- and revised value is Rs. 120/-, then Rs. 120/- shall be reported in these tables.
Amendment to ITC (upward / downward adjustment) shall be reported in the main return (FORM GST RET-1) and not to be taken to the amendment return.